A problem in the prior art of protective helmets and of sound attenuating earcup assembly used therewith involves the design of an unobtrusive, yet effective microphone for two-way voice communication. Prior art arrangements using a boom or similar assembly to place the microphone in front of the mouth lead to the problems referred to earlier when the wearer is working in close facial proximity to equipment. Previous attempts to place the microphone within the earcup have resulted in feedback between the microphone and the adjacent earphone.